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PRICE `5 February 2019 |  Volume 44  •  Part 8

1

Published and Printed by Dr. P.T. Giridharan, Additional Director on behalf of Southern India Regional Council of the Institute of Chartered Accountants of India, 'ICAI Bhawan', # 122, Mahatma Gandhi Road, Nungambakkam, Chennai -600034. Phone: 044 39893989, 30210320. Email: sro@icai.in / sirc@icai.in. Website: www.sircoficai.org - Printed at M/s. Chennai Micro Print (P) Ltd., # 130, Nelson Manickam Road, Aminjikarai, Chennai - 600029. Editor: CA. Adusumilli Venkateswara Rao, Chairman, SIRC of ICAI.

Posted at Egmore RMS/(Patrikka Channel)Date of Publication : 2nd of every month Registered - RNI Reg. No. 28192/1975 - RNP Registered No. TN/CH(C)327/18-20Date of posting : 9th February 2019 WPP No. TN/PMG(CCR)/WPP-354/2018-20

Mr. Sushil Kumar, Joint Commissioner (State Tax), Chennai Central with Chairman - SIRC CA. Adusumilli Venkateswara Rao, Chairman-Indirect Taxes Committee - SIRC CA. Gopal Krishna Raju, Central Council Member CA. M. P. Vijay Kumar, Conference Coordinator CA. V.V. Sampath Kumar and session speakers at the Inaugural Session.

Felicitation to Mr. Bharat Choraria (SRO0677319) for securing All India 43rd Rank in ICAI Foundation Examination – November 2018 who took coaching in SIRC Coaching Classes by SIRC Chairman CA. Adusumilli Venkateswara Rao and Central Council Member CA. G. Sekar

during Special Programme for CA Students.

Central Council Member, ICAI CA.G. Sekar is being honoured with a shawl by Chairman-SIRC CA. Adusumilli Venkateswara Rao during the special session for students on the occasion of

Republic Day Celebrations.

Ms. Rajni Gopalkrishna – First visually challenged woman to become a Chartered Accountant from India is being presented with a Memento by CA. Preethi Kandasami during the NPO Seminar. Dr. T. Paramasivan, Joint Director (Technical) is also seen

Chairman-SIRC CA. Adusumilli Venkateswara Rao along with Central Council Member CA. G. Sekar, Regional Council Member CA. Abhishek Murali, Newly elected RCM

CA. Revathi Ragunathan and other dignitaries during the National Flag Hoisting.

Past President ICAI CA. M. Devaraja Reddy declare open the Video Conferencing Room at ICAI Bhawan in the presence of SIRC Office Bearers and Regional Council Members.

Chairman-SIRC CA. Adusumilli Venkateswara Rao inaugurating the Advanced ICITSS-MCS Batch No. 50 and 51 at SIRC, Chennai in the presence of Vice Chairman-SIRC CA. Jomon K.

George, Secretary-SIRC CA. China Masthan Talakayala, MCS Faculty and Students.

Past President ICAI CA.M. Devaraja Reddy, SIRC Office-bearers, Central Council Members, Regional Council Members and Staff members with the Retired Officials on the occasion of “Luncheon Meeting” hosted by SIRC Chairman CA. Adusumilli Venkateswara Rao.

Honouring with floral tributes to the First President of ICAI CA. G.P. Kapadia by Chairman-SIRC CA. Adusumilli Venkateswara Rao along with Central Council Member-ICAI CA. G. Sekar, Regional Council Members CA. Gopal Krishna Raju, CA. Abhishek Murali, CA. R. Hemavathi and others members.

Cross Section of Members, Students, Delegates and Staffs

Pinnacle – Two Day Industry Specific GST Conference at Chennai on 11th and 12th January 2019

70th Republic Day Celebrations – 26th January 2019

Felicitation to Rank Holder – 26th January 2019Honouring CCM-ICAI CA. G. Sekar – 26th January 2019

Republic Day Celebrations – 26th January 2019 Honouring First Visually Challenged Woman CA – 19th January 2019

Inauguration of Video Conferencing Room at ICAI Chennai – 23rd January 2019Inauguration of AICTSS-MCS Batches at SIRC-23rd January 2019

Group Photograph with the retired Staffs of ICAI Chennai – 23rd January 2019

11

2

Dear Professional Colleagues,

Chairman,s Communique...

Gratefulness and Acknowledgement: Since my entering into our profession in 1991, it has all along been a very pleasant journey. I had the opportunity to serve the profession in different capacities, both at the Branch Level and at the Regional Level. I was privileged to be associated in the mainstream of the Institute’s activities when I entered as Managing Committee Member of Hyderabad Branch in which I served as Chairman in the year 2011-12. During that year Hyderabad Branch celebrated its Golden Jubilee Year and adjudged the Best Branch independently under the “Mega Branch Category”. My journey continued further as the Member of Regional Council and privileged to be the Chairman of SIRC during this term 2018-19 during which period SIRC organized the Golden Jubilee Conference in Hyderabad. My contribution to the profession would continue as before in the days ahead.This being my last communiqué as the Chairman of SIRC, with the above preamble I deem it my duty to express my sincere thanks to the members who have reposed faith in me to which I hope I had contributed in the Regional Council to the best.

During the last six years in the Regional Council I received excellent support and guidance from my colleagues in the Regional Council. During this year I had the pleasant task of serving the profession as the Chairman of SIRC. My other office-bearers CA. Jomon K. George, Vice-Chairman, CA. China Masthan Talakayala, Secretary and CA. Babu K. Thevar, Treasurer have extended their fullest support to each of the initiatives SIRC took upon during the year and made my job to perform with comfort and confidence. I heartily acknowledge their guidance and co-operation. My other colleagues in the Regional Council CA. Dr. E. Phalguna Kumar, CA. Cotha S. Srinivas, CA. S. Panna Raj, CA. Abhishek M., CA. Dungar Chand U. Jain, CA. Gopal Krishna Raju, CA. R. Hemavathi, CA. K. Jalapathi and CA. Ritesh Mittal have come forward to extend their support with their valuable ideas both at the meetings of the Regional Council and on many other occasions whose support I heartily acknowledge. The encouragement given by the members of the Central Council CA. M.P. Vijay Kumar, CA. Babu Abraham Kallivayali, CA. M. Devaraja Reddy, Past President, ICAI, CA. K. Sripriya, CA. G. Sekar and CA. Madhukar Narayan Hiregange has been one of the factors for SIRC to have excellent co-ordination with the Central Office and I sincerely express my thanks to all of them.SIRC has also received the required support and advice from the President, the Vice-President, Secretary and Officials of ICAI to whom I convey my thanks. Many of the programmes of SIRC were graced by the Past Presidents of ICAI whose presence was a source of motivation for us. I express our warm thanks to all of them.SIRC received admirable support from the Chairmen and Members of all the 45 Branches, 11 CPE Study Circles, 3 CPE Chapters, 5 CPE Study Groups who were the arms of SIRC. I place on record their invaluable support in the endeavours of SIRC during this year.As Chairman of SIRC I had an excellent opportunity to meet our professional colleagues across the Region on many occasions. The interaction has opened up my thoughts to a great extent. I owe my sincere thanks to each one of the members of this Region whose support and good wishes I will always cherish.One of the cherished moments for me is when the Golden Jubilee Conference “Adhyayana” was organized on 31st August and 1st September 2018 at Hyderabad. I was immensely delighted to receive all round cooperation from CA. Mandava Sunil Kumar, Chairman, Hyderabad Branch and Office-bearers and Members of the Managing Committee of Hyderabad Branch, the other functionaries in the Conference Committee, the members of the profession, sponsors, print and electronic media and many others who have contributed directly and/or indirectly for the success of the Conference. The Conference was a huge success. I attribute this success for the untiring efforts put in by everyone who were instrumental for this achievement in many ways. It was an all round impressive oeuvre. I thank each of them and place on record through this column. I would like to add that the entire three year term of the Regional Council is itself a “Golden Term” for my colleagues and to me too.SIRC was honoured to have the gracious presence of Chief Guest at the Inaugural Session Sri Arekapudi Gandhi, Member of Legislative Assembly (Serilingampally Constituency), Telangana, Hon’ble Justice Sri N.V. Ramana, Judge, Supreme Court of India, 6 Past Presidents of ICAI, Past Central Council Members, 25 Past Chairmen of SIRC, Past Regional Council Members, Past Chairmen of Branches and Past Managing Committee Members throughout Southern Region.The Regional Council, primarily a Programme Organizing Unit, conducted innumerable programme whereby more than 1000 CPE hours programmes were conducted in Chennai and also at the Branches and other Programme Organizing Units (PoUs). This achievement was possible due to the support SIRC received from the learned resource persons. I deem it my bounden duty to express our sincere gratitude to all of them. We had the best support from the students’ fraternity across the Region. The Southern India Chartered Accountants Students’ Association and its Branches deserve special mention. I thank the Office-bearers and Members of the Managing Committee of SICASA and the Branches of SICASA for making this year full activity for the students, be it Coaching Class, Seminars, Study Circles and other student-related programmes.In response to our appeal for contribution to the Chartered Accountants Benevolent Fund, we received excellent response from the members. We also appealed to our members for contribution to the Kerala Flood Relief Fund and GAZA Cyclone Relief Fund which also evoked considerable response from the members. I express our sincere thanks to the contributors for the cause of our members and the public at large.The SIRC Newsletter is the Ambassador between SIRC and the members in this Region. We had covered excellent articles/updates in every issue of the Newsletter contributed by eminent professional colleagues. I express our sincere thanks to all of them.SIRC also acknowledge the participation of dignitaries and other senior officials from the Judiciary, Central and State Governments Departments, Corporate and other professional bodies during this year.To conduct an event and to make it successful, human resource is one of the vital areas to be relied upon. The Officers and Staff of SIRC and ICAI-DCO have contributed substantially in implementing the policies, procedures and other activities of SIRC. I acclaim their services. Aspire, Achieve, Accomplish in Profession and Life:I look back with immense satisfaction having performed to the best of my ability and the resources I had in possession during this year. I aspired to render my services to the profession which to an extent, I hope I had achieved, accomplished the tasks before me as Chairman of SIRC. It is therefore with a sense of satisfaction I would be laying down my office as Chairman during the second fortnight of this month. I cherish every moment of my association with our professional colleagues and would carry their good wishes and greetings to recall always. I invoke the “axiom” which says –

“Accomplishments give you a sense of confidence and encouragement.” - Catherine PulsiferThis was the driving force and acted as a catalyst and imbued confidence which we feel was behind the success of our team’s performance during this year. I am sure my successors would continue to lead the Regional Council with aplomb and usher in a new era in the overall development of our profession.Infrastructure Developments:In my last communiqué to you I had touched upon certain infrastructure developments we took upon to have a better ambience and environment in the ICAI Campus. We desired that even during the night time the campus should bear the aesthetic look. We had therefore installed LED bulbs in the Campus. The campus is also maintained eco-friendly.

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Greetings from SIRC: SIRC wishes Happy Birthday and Happy Anniversary to all those Members and Students who were born or who got married in the month of February.

Continued at Page no. 5

SIRCNewsletterFebruary 2019 3

FEBRUARY 2019 onwards...SIRC CALENDAR

Sl.No Date / Day / Time Programme Topic / Speaker Delegate Fee*(including GST)

CPE Credit

1February 1, 2019

Friday11.00 a.m.

Live Webcast of Union Budget-2019 - -

2February 1, 2019

Friday06.00 p.m. - 8.00 p.m.

Panel Discussion on Union Budget-2019CA. R. Bupathy and Adv. K. Vaitheeswaran - 2

3February 1 & 2, 2019

Friday & Saturday10.00 a.m. – 05.00 p.m.

Two Days CPE Conference on FEMA - Beyond Boundary 2360 12

4February 2, 2019

Saturday05.30 p.m. to 08.30 p.m.

Industry Specifi c GST CPE Meeting on Printing and PublishingCA. Sivaprasad Annavarapu, Guntur 236 3

5February 4, 2019

Monday05.30 p.m. to 08.30 p.m.

Clause by Clause Analysis of Union Budget 2019Adv. B. Ramanakumar, CA. K. Sivarajan and CA. M.R. Venkatesh 236 3

6February 6, 2019

Wednesday10.00 a.m. – 05.00 p.m.

One Day CPE Seminar on International Taxation - BEPSDetails at Page No. 6 1180 6

7February 7, 2019

Th ursday03.00 p.m. – 07.00 p.m.

Seminar for Central Statutory Auditors of BanksJointly organized by Professional Development Committee and Auditing & Assurance Standards Board of ICAI

Hosted by SIRC of ICAI (Entry by invitation only)- 4

8February 7, 2019

Th ursday05.30 p.m. – 08.30 p.m.

Seminar on "UDIN-An Easy Way to Secure Certifi cates"Organized by Professional Development Committee of ICAI

Hosted by SIRC of ICAI- 3

9February 8, 2019

Friday10.00 a.m. – 05.00 p.m.

One Day CPE Seminar on Survey, Search & Seizure – Post Survey AssessmentFor details Refer Page No. 6 1180 6

10February 8, 2019

Friday05.30 p.m. – 08.30 p.m.

CPE Study Circle Meeting on How eff ective is Bank Audit under the present day banking scenario

CA. T.R. Chandrasekaran, Chennai236 3

11February 13, 2019

Wednesday05.30 p.m. – 08.30 p.m.

CPE Study Circle Meeting on Insolvency & Bankruptcy - Road Map and Opportunties for CAs

CA. S. Aneetha, Chennai236 3

12February 15, 2019

Friday05.30 p.m. – 08.30 p.m.

CPE Study Circle Meeting on New Reporting Standards-SA 700, 701, 705 & 706CA. Anirudh Sankaran, Chennai 236 3

13February 20, 2019

Wednesday05.30 p.m. – 08.30 p.m.

CPE Study Circle Meeting on Risk Based Analysis in Internal AuditCA. K. Vidyadaran, Chennai 236 3

14February 22, 2019

Friday05.30 p.m. – 8.30 p.m.

CPE Study Circle Meeting on Use of Excel for MIS and DashboardsCA. A. Deepak Kumar, Chennai 236 3

15February 23, 2019

Saturday06.00 p.m.

Meet the New President and Vice-President of ICAI - -

16February 25 - 27, 2019Monday - Wednesday10.00 a.m - 05.30 p.m.

Th ree Day Workshop on Goods and Services Tax (GST)For details Refer Page No. 4 2950 18

17February 27, 2019

Wednesday05.30 p.m. – 08.30 p.m.

CPE Study Circle Meeting on Commercial Contracts-CAs PerspectiveAdv. B. Ramanakumar, Chennai 236 3

18March 1, 2019

Friday05.30 p.m. – 08.30 p.m.

CPE Study Circle Meeting onInternal Financial Controls - Why it is Integral to Good Governance

CA. Gokul Dixit, FCA, Chennai236 3

19March 6, 2019

Wednesday05.30 p.m. – 08.30 p.m.

CPE Study Circle Meeting on Chartered Accountant as a Business AdvisorCA. Anil Kumar Kheecha 236 3

20March 8, 2019

Friday05.30 p.m. – 08.30 p.m.

CPE Study Circle Meeting on Data Analytics for AuditorsCA. P. Selvamoorthy, Chennai 236 3

Contact: Dr. T. Paramasivan, Joint Director (Technical), ICAI – Phone: 044 – 30210321 – E-mail: tparamasivan@icai.in

SIRCNewsletterFebruary 2019 4

Sl.No Date / Day / Time Programme Topic / Speaker Delegate Fee*(including GST)

CPE Credit

21March 9, 2019

Saturday10.00 a.m.– 05.30 p.m.

One Day Seminar on Central Statutory Audit of BanksDetails will be hosted in www.sircofi cai.org

22March 13, 2019

Wednesday05.30 p.m. – 08.30 p.m.

CPE Study Circle Meeting on Ind AS 115 - Revenue from Contracts with Customers

CA. R.G. Rajan, Chennai236 3

23March 15, 2019

Friday05.30 p.m. – 08.30 p.m.

CPE Study Circle Meeting on Business Valuation CA. A. M. Aditya, Chennai 236 3

24March 20, 2019

Wednesday05.30 p.m. – 08.30 p.m.

CA. M. R. Narayanan Memorial Lecture on Accounting Profession-Th e Way ForwardSpeaker: CA. S.A. Muraliprasad, Chennai

Presided by CA. R. Bupathy, Past President, ICAI- -

25March 23, 2019

Saturday09.00 a.m. - 05.30 p.m.

One Day Seminar on Bank Branch Audit Details will be hosted in www.sircofi cai.org

Registration for CPE Programmes only through Online Portal www.sircoficai.org through DashboardPLEASE AVOID SPOT REGISTRATION AND OFFLINE REGISTRATION. NO CASH PAYMENTS.

SIRC of ICAI, 'ICAI Bhawan', No. 122, Mahatma Gandhi Road, Nungambakkam, Chennai - 600034. Phone: 044-30210323/362/381; Fax: 044-30210355; Email: sirc@icai.in

Venue for all the Programmes, unless specified otherwise, is ICAI Bhawan, Chennai.

In accordance with the SIRC of ICAI’s GO-GREEN agenda, let us decide to discontinue receiving the hard copy of SIRC Newsletter. E-SIRC Newsletter in PDF is being sent through email to all our members. The soft copy of the same is also available on SIRC website www.sircofi cai.org

Let us be sensible to our environment. As thoughtful citizens and as committed members of a responsible profession, let us back our Institute’s GO-GREEN agenda to preserve our environment. Quality of environment can be considerably improved if we decide and act together.

Let us agree to minimize the hard copy publication of SIRC Newsletter and say YES to discontinue receiving our individual hard copy. Support this green move and submit your consent to sircnewsltr@icai.in mentioning your name and membership number to stop receiving hard copy please.

Workshop on Goods & Services Tax (GST)

CPE Credit

18 Hours

Day & Date: 25th to 27th February 2019Time: 10.00 a.m. to 05.00 p.m.

Venue: P. Brahmayya Memorial Hall, ICAI Bhawan, Chennai

Date Topics

25th February 2019Monday

Introduction to Programme

GST - Overview and Levy

Provisions relating to Scope of Supply

Provisions relating to Time of Supply

Returns under GST Law

GST on Job Work

26th February 2019Tuesday

Input Tax Credit

Provisions relating to Place of Supply

Exports under GST

Recent Advanced Rulings on Critical Issues

27th February 2019Wednesday

GST - Refunds and Inverted duty structure

Composition Scheme under GST Law

Provisions relating to Value of Supply

Registration under GST Law

Records prescribed under GST Law

Latest Developments in GST

DELEGATE FEE: Members - Rs. 2950/- ;Students - Rs. 2213/-; Non Members - Rs. 4425/-

Online Registration: www.sircofi cai.orgMembers may request their clients and students to attend

this Skill Development Programme.

SIRCNewsletterFebruary 2019 5

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Yours in Professional Service

CA. Adusumilli Venkateswara RaoChairman, SIRC of ICAI

“The will to win, the desire to succeed, the urge to reach your full potential - These are the keys that will unlock the door to personal excellence." - Eddie Robinson

Some of the infrastructure developments we took are:

1. Computers for Members’ Reading hall 2. Setting up of Data Analytics Lab3. Inauguration of Video-Conferencing Room 4. CCTV installation in the entire Campus5. ICAI Name Board

6. ICAI Bhawan - Name Board7. Round Tables inside the P. Brahamaya Memorial Hall8. Provision of Ergonomic Chairs for the MDP Hall and Faculty Room 9. Provision of Wireless Mikes for class rooms10. ICAI Welcomes you and Thank you Board

11. Direction Board in a prime place near the In-Gate12. Provision of Water dispenser 13. LED Name Board of our institute with address.14. Sofa for Front offi ce and Green Room15. Installation of Tower AC for Canopy Hall16. Placed order for LED Screen in P. Brahmayya Memorial Hall

“Feel Good” is the focus for SIRC for any member or student or the public who visits ICAI Offi ce, Chennai and in this backdrop SIRC has been implementing measures to improve the standard of comfortable working environment. The intent of our exercise is for providing the best and speedy services, which we feel could be achieved once the surroundings and the environment gives a fi ner look. I hope our eff orts would be welcomed by all.Payment of Membership Fee: In order to address the issue of members who had the credit balance of membership fee about which the information could not be accessed by them through the system and also where the credit balance is known they are unable to remit the balance amount through online, SIRC represented to ICAI that the system should be in place for the members to know about the status of fee available in their credit as well as facilitating them to pay the balance fee after adjusting the fee in credit.Reinstatement of ECS Facility: We have taken up with Central Council for reinstatement of ECS facility to members and also restoring the names of those members who were not communicated in time about the withdrawal of ECS facility.Solar Energy: SIRC has recommended to the Central Council to develop policy on Solar Energy for all the organs of the ICAI.Strengthening of the Administration: SIRC, during this year gave an impetus in the strengthening of administration, vibrancy in the service of members and students and to other stake holders and submitted suggestions to Head Offi ce.Manpower Requirement: We appealed to Head Offi ce the need of recruitment of Assistant Level in lieu of many retired staff as many retired but not replaced. We have pursued the matter repeatedly escalating the need for strengthening the manpower with them but of no anvil resulting in SIRC taking the initiative of recruiting three additional manpower as decided by the Regional Council to reduce the backlog in Chennai Offi ce.In regard to students’ services SIRC has made signifi cant improvement in the conduct of coaching classes by providing comfortable chairs and tables, enhanced audio system and regular tests for the students attending the classes. In respect of students utilizing the library services, we have provided LED lights in the reading hall, high quality reading pad, two water coolers and heat resisting paint above the second fl oor in the library to withstand the heat.Coming to upgrading the administrative services to the members and students, we have regularly monitored the progress of clearance, reinforced the administration with the available manpower and tried to strengthen the control mechanism to take stock of the pendencies with the available staff . We have also taken up, for the posterity, the task of preparing of process manual for each action, activity-wise, earmarking time frame for performing such activities. We had implemented the “Minimum Wages” to the outsourced staff as part of our eff orts to encourage and improve their output. The above are only illustrative and SIRC had embarked on many more innovative initiatives keeping the needs of members and students in mind.During the course of implementation of these measures, I must share with you that the experience and exposure I gained during my services in the erstwhile APSEB came in very handy.Transition of Software in ICAI: Members and students have experienced some diffi culty in accessing the ICAI Networks which was due to the decision of Head Offi ce to switch over from Orion System to TCS System. The new system would have the signifi cant feature of “Member Life Cycle Management System” and “Student Life Cycle Management System” whereby any member or student can access his data from the entry as a student to the completion of the course. The transition being complex in nature to bring interface with the members and students there seems to be some delay in the fi nal implementation However considering the diffi culties faced by the members to have their issues resolved by ICAI and that the need of the hour is to ensure early clearance of pendencies which was there between January 10th to 29th, I had to intervene with the Central Offi ce to re-open the existing system so that the offi ce would on a war footing clear the backlog. I seek apologies from the members for any delay and inconveniences caused to them and thank them for bearing with us for the unexpected circumstances under which there has been delay in redressing the issues. I appeal to members whose names have been removed to restore immediately. I had instructed the offi ce to take up on priority and restore the names of members.Deserving Students deserved to be recognized: SIRC has many endowments instituted by the members in memory and honour of their beloved for awarding the students who have excelled in their studies and to the students who need fi nancial support to pursue their education in the CA Course. I gratefully acknowledge the families for instituting the endowments. I am happy to share that during this year a sum of Rs. 1,64,000/- was utilized out of the interest accrued from the corpus for giving away the prizes to the meritorious and deserving students.Congratulations: SIRC conveys its heartiest greetings and congratulations to the successful candidates of ICAI Foundation/CPT, IPCC and Final Examination and wish them all the best in their academic and professional career.I am delighted to share that two of the students Shri Bharat Choraria (SRO 0677319) and Ms. R.C. Maheswari (SRO 0676479) who have undergone Foundation Coaching Classes conducted by SIRC of ICAI have secured 43rd and 45th Rank respectively. Recognizing the offi cials and staff of SIRC: On 23rd January 2019 I had organized a “Lunch Meet with the Offi cials of ICAI of Chennai Offi ce” wherein we have invited retired employees of ICAI Chennai Offi ce as well. It was a nice experience not only for those who responded to my invitation and gathered together to meet each other but also to me and to my colleagues in the Regional Council as some of them had for the fi rst time meeting few of the retired offi cials. It is one of the nostalgic moments for everyone. Few of the retired offi cials are in their 80s and 90s who in spite of their ageing were present at the Lunch Meet. I thank all the offi cials and retired offi cials who had spent an enjoyable afternoon with us.Programmes of the Past and the Upcoming: During January 2019 we had, as in the past, many Seminars, Workshops and Study Circle Meetings attracting large gathering of our professional fraternity. On 1st February 2019 Convocation was held at Chennai and Hyderabad and I had the pleasure of participating in the Convocation held at Hyderabad. Through this column I congratulate all the rank holders and the other newly enrolled Chartered Accountants on their feat and wishes them a glorious future in their profession and life.SIRC would continue to have programmes with wide range of topics of professional interest during February 2019. I seek your continued support and patronage to all our activities. Bidding Adieu: In a nutshell I must share with you that I enjoyed my term of offi ce and served with passion, emotion and elation to achieve excellence in the pursuit to serve all the stakeholders. I would like to make a reference to a quote before concluding my communiqué through this column to emphasize the need to achieve excellence, whether personal, professional or in any other fi eld that one choose as a career.

SIRCNewsletterFebruary 2019 6

Corporate LawsContributed by:

Dr. P.T. Giridharan, Additional Director, ICAI, Chennaigiridharan@icai.in

FEMAContributed by: CA. G. Murali Krishna, Hyderabadgmk@sbsandco.com

Banking and InsuranceContributed by:

CA. P.S. Narasimhan, Chennaijandsca@gmail.com

Goods and Services TaxContributed by: CA. G. Saravana Kumar, Maduraicasaravanan.82@gmail.com

SEBI

Tamil Nadu VATContributed by: CA. V.V. Sampath Kumar, Chennaivvsampat@yahoo.com

AP VAT - GST updatesContributed by:

CA. Ambati Chinna Gangaiah, Hyderabadagcpower@icai.org

Income Tax updatesSupreme Court, High Court and Tribunal JudgementsCA. Ambati Chinna Gangaiah, Hyderabadagcpower@icai.org

Karnataka State GSTContributed by:

CA. Annapurna D. Kabra, Bengaluruannapurna@dnsconsulting.net

The online link for UPDATES:http://www.sircofi cai.org/Professional-Updates.aspx

UPDATES Scan QR Code & ReadOne Day Seminar on

INTERNATIONAL TAXATION - BEPSCPE Credit

6 Hours

Day & Date: Wednesday, 6th February 2019 Time: 10.00 am - 05.00 pmTopics Resource Persons

Action Plan 1 - Digital Economy CA. K. VigneshAction Plan 4 - Interest DeductionsAction Plan 5 - Harmful Tax Practices Action Plan 7 - Permanent

Establishment Status

CA. B.S. Nagaraj

Action Plan 6 -Treaty Abuse CA. M. Mukesh KumarAction Plan 15 - Multilateral Instrument CA. K. Prasanna

DELEGATE FEE: Members - Rs. 1180/- Students - Rs. 885/-; Non Members - Rs. 1770/-

Online Registration: www.sircofi cai.orgCA. Adusumilli Venkateswara Rao

Chairman, SIRC of ICAICA. China Masthan Talakayala

Secretary, SIRC of ICAI

Survey, Search & Seizure - Post Survey Assessment

CPE Credit

6 Hours

Day & Date: Friday, February 8, 2019 Time: 10.00 am - 05.00 pmTopics Resource Persons

Income-tax Settlement Commission CA. Nithya SankaranSurvey proceedings Adv. Muthu AbhiramiSearch and post search assessments CA. Pranay J ShahProsecution and other matters CA. B. Ramakrishnan

DELEGATE FEE: Members - Rs. 1180/- Students - Rs. 885/-; Non Members - Rs. 1770/-

Online Registration: www.sircofi cai.orgCA. Adusumilli Venkateswara Rao

Chairman, SIRC of ICAICA. China Masthan Talakayala

Secretary, SIRC of ICAI

Invitation of Comments on Exposure Drafts of ICAIMembers and Stakeholders are invited to review the following Exposure Drafts and send their comments to sirc@icai.in well before the last date for the receipt of the comments.

S. No. Title Link / for the EDLast Date for

receipt of Comments

1 Accounting Standard (AS) 41 - Agriculture

http://www.icai.org/comments/asb/

March 3, 2019

Exposure Draft issued by International Accounting Standards Board (IASB)2 “Onerous Contracts—Cost of

Fulfilling a Contract (Proposed amendments to IAS 37)”

https://www.icai.org/new_post.html?post_id=15325&c_id=219

February 28, 2019

New Arrivals at SIRC Sales CounterSL.NO. NAME OF THE BOOK PRICE

1 Technical Guide on Annual Return and Gst Audit (October, 2018) Rs.500/-

2 FAQs and MCQs on GST (September, 2018) Rs.425/-

3 Background Material on UAE VAT Federal Decree Law (No.8) 2017 (June, 2018) Rs.500/-

4 Valuation : Professionals' Insight Rs.150/-

For further details and availability, please call SIRC Sales Counter, Chennai at 044 30210332

SIRCNewsletterFebruary 2019 7

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIAEXAMINATION DIVISION

Announcement-Empanelment of ExaminersApplications are invited from eligible members of the Institute and other professionals including academicians of reputed educational institutions, tax and legal practitioners etc., having a fl air for academic activities including valuation of answer books and willing to undertake confi dential assignments as a dedicated examiner, for empanelment as examiner of the Chartered Accountants Examinations.The complete details have been hosted on the ICAI website (www.icai.org) under the “MOST IMPORTANT” sectionApplication for empanelment as Examiner can be submitted online at: http://examinerspanel.icaiexam.icai.org

Joint Secretary (Exams)

ANNOUNCEMENTSubject: Revision in Cut-off date for converting from earlier scheme to Revised Scheme of Education and Training implemented w.e.f. 1st July, 2017 for purpose of eligibility to appear in Foundation / Intermediate / Final examinations being held in May, 2019Students are advised to note that last date to convert from earlier scheme to Revised Scheme of Education and Training (implemented from 1st July, 2017) has been extended from 1st February, 2019 to 28th February, 2019 to appear for respective Examinations (Foundation / Intermediate / Final examinations) in May, 2019 under Revised Scheme of Education and Training.

Director, Board of Studies

Grow your career withA Chartered Accountancy fi rm having Head Offi ce at Mumbai and branch at Chennai. We provide diversifi ed range of professional services to clients.As a part of augmenting our Chennai Branch, we are currently looking out for dynamic and versatile Chartered Accountants with leadership and team skills along with functional competence in the areas of audit /assurance in Banking/Finance and Manufacturing Sector to be placed at Chennai.Senior Audit Managers with post qualifi cation experience of minimum 5 years and an in depth knowledge of SAP required.We also have vacancies at Chennai for students who have cleared IPCC (both groups). Mail your CVs to venkataramanta@gmail.com. Contact Number – 09820309003.

Respectful Homage toSIRC records with deep regret, the sad and sudden demise of

CA S.SUNDARRAMAN (Mem. No. 003486), Madurai on 14th January 2019.

He was a Member of Southern India Regional Council between 1964-67 and Treasurer of SIRC during the year 1965-66.

CA. C. ANAND RAO (Mem. No. 018016)Hyderabad on 29th January 2019.

He was the Past Chairman of Hyderabad Branch of SIRC of ICAIduring the year 1987-1988.

MRN Name Status Place Date of Death

20158 MR. S. HARIHARAN FCA CHENNAI 23.01.2019

May their soul rest in eternal peace.

Advt

.

SIRCNewsletterFebruary 2019 8

Committee Meetings / Other Meetings of SIRC - January 2019Date Details of the Meeting Chairman / Headed by

16.01.2019 Regional Audit Committee Meeting CA. Babu Abraham Kallivayalil

21.01.201922.01.2019

132nd Executive Committee Meeting CA. Adusumilli Venkateswara Rao

23.01.2019 234th Meeting of SIRC CA. Adusumilli Venkateswara Rao

OFFICE OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA

9, DEEN DAYAL UPADHYAYA MARG, NEW DELHI – 110124Empanelment of Chartered Accountant Firms/LLPs

for the year 2019-2020Online Applications are invited from Chartered Accountant fi rms/LLPs who desire to be empanelled with the offi ce of the Comptroller and Auditor General of India for the year 2019-2020 for the purpose of appointment of auditors of Companies as per Sections 139 (5) and 139(7) of the Companies Act 2013 and of Statutory Corporations/Autonomous Bodies as per the provisions of their respective Acts. The online application along with detailed instructions in this regard will be available on our website www.cag.gov.in from 01 January 2019 to 15 February 2019. The fi rms/ LLPs can apply/update the data showing the status of their fi rm as on 01 January 2019. After fi lling/updating the data, the Firms/LLPs will be required to generate online acknowledgement letter for the year. If the Firms/LLPs fail to generate online acknowledgment letter, their application would not be considered for empanelment. The Firms/LLPs will be required to submit a print out of the acknowledgement letter generated online and also hard copies of the documents in support of their online application by 28 February 2019.

sd/-Sr. Administrative Offi cer/CA-V

ANNOUNCEMENTRegarding Clarifi cation on Applicability of Rotation principles on a company as per Section 139 of the Companies Act 2013 where the company ceases to fall under the ambit of Rotation principles in subsequent years.This is regarding the applicability of Rotation principles on a company as per Section 139 of the Companies Act 2013 where the company ceases to fall under the ambit of Rotation principles in subsequent years. Provisions of the Companies Act 2013 and Rules thereonSection 139 (2) of the Companies Act 2013 provides that no listed company or a company belonging to such class or classes of companies as may be prescribed, shall appoint or re-appoint— (a) an individual as auditor for more than one term of fi ve consecutive years; and (b) an audit fi rm as auditor for more than two terms of fi ve consecutive years:Further as per the “Companies (Audit and Auditors) Rules, 2014, for the purposes of sub-section (2) of section 139, the class of companies shall mean the following classes of companies excluding one person companies and small companies:- (a) all unlisted public companies having paid up share capital of rupees ten crore or more; (b) all private limited companies having paid up share capital of rupees fi fty crore or more; (c) all companies having paid up share capital of below threshold limit mentioned in (a) and (b) above, but having public borrowings from fi nancial institutions,

banks or public deposits of rupees fi fty crores or more.Issue: “A Chartered Accountant/ fi rm, an auditor in a company on which Rules relating to Rotation of auditors were applicable, retired in the year 2017 and a new auditor appointed in the same year. After amendment was brought as per Companies (Amendment) Act 2017, the company do not meet principles of rotation of auditors in the year 2018.Whether the auditor who was an auditor of the company in the year 2017 can be reappointed by the company as the company ceases to fall under the criteria of rotation of auditors?”View: The Corporate Laws & Corporate Governance Committee at its 43rd meeting held on 7th January, 2019 discussed the issue and was of the view that since the requirement of rotation of auditors is not applicable on the company subsequently, therefore the auditor who was the auditor in the company earlier in the year 2017 can be reappointed without prejudice to the other provisions of the Companies Act 2013.In other words, once a company ceases to fall under the ambit of Rotation principles, the company can appoint any chartered accountant/ fi rm as an auditor of the company irrespective of the fact that the same chartered accountant/ fi rm was an auditor of the company in previous years.

Chairman and Vice Chairman, Corporate Laws & Corporate Governance Committee The Institute of Chartered Accountants of India

ANNOUNCEMENTUDIN mandatory w.e.f. 1st February 2019 for all Certifi cates

It has been noticed that fi nancial documents/ certifi cates attested by third person misrepresenting themselves as CA Members are misleading the Authorities and Stakeholders. ICAI is also receiving number of complaints of signatures of CAs being forged by non CAs. To curb the malpractices, the Professional Development Committee of ICAI has implemented in phased manner an innovative concept of UDIN i.e. Unique Document Identifi cation Number. All Certifi cates are being made mandatory with eff ect from 1st February, 2019 as per the Council decision taken at its 379th Meeting held on 17th – 18th December, 2018.Full time Practicing CAs can register themselves by visiting at https://udin.icai.org/ and generate UDIN by registering the certifi cates attested/certifi ed by them. For any other further assistance/clarifi cation, you may reach us at 011–30110411/444 or email at udin@icai.in. In case of emergency, you may also call Mr. Vishal Agarwal at 9911539260. MEMBERS ARE ADVISED TO REGISTER THE DOCUMENTS CERTIFIED BY THEM & GET THESE SECURED. Professional Development Committee

DISCLAIMERThe SIRC/ICAI does not accept any responsibility for the views expressed in diff erent contributions / advertisements published in this Newsletter.

SIRCNewsletterFebruary 2019 9

Photo Gallery – Dignitaries & Resource Persons addressing at various CPE Meetings, Seminars, Workshops, Career Counselling Programmes and Memorial Lectures – January 2019

CA. P. S. Prabhakar CA. Mahesh Krishnan CA. Bimal Jain CA. Gopal Krishna RajuCA. R. Vittal Raj Adv. K. Vaitheeswaran

CA. Gurjit Singh Bhullar

CA. Yash Parmar CA. P. Venkatesan Shri K. K. ShekarCA. Dr. E. Phalguna Kumar CA. T.R. Srinivasan

CA. V. ChandrasekaranCA. Preethi Kandasami CA. Saravana PrabhuCA. T. Banusekar

CA. Jatin Christopher CA. Naresh Sheth CA. T. NataraajanCA. M. P. Vijay Kumar CA. Rajendra Kumar P.

CA. V. V. Sampath Kumar

CA. Aparna Rammohan CA. Charles CA. Dominic CA. R. Durai RengaswamyCA. V. Pattabhi Ram CA. I. Daniel Selvaraj

CA. M. KandasamiCA. G. Sriram CA. Hari Ganesh CA. P. T. RajeevCA. Ganesh Prabhu CA. P. Sankaran CA. Sai Mukundan

CA. V. Prasanna Krishnan

CA. V. Srinivasan

CA. R. Subramanian CA. V. G. Aravindanayagi

SIRCNewsletterFebruary 2019 10

Report / Information Card (as on 31st January 2019)

CABFContributions

January Cumulative (Since 01.01.2019)

Rs. 52,033/- Rs. 52,033/-Dash BoardRegistrations

Members Students Total

55,445 11,087 66,532

Pending Issues Members & Firms Students TotalChennai DCO 120 3864 3984Hyderadad DCO 194 764 958

No. of Members(in Southern Region)

Practice Service Total

25,339 27,132 52,471

CPEHours

January Cumulative(Since 01.01.2019)

80 80

No. of Members(in Southern Region)

Male Female Total

40,735 11,736 52,471

Members / Firms who are interested to contribute to CABF may also get in touch with Dr. T. Paramasivan, Joint Director (Technical), Phone: 044 3021 0321, Email: tparamasivan@icai.in (or) Mr. S. Babu Ragghavan, Accounts Ofcer (Grade Deputy Secretary), Phone: 044 30210352, Email: babu.raghvan@icai.in

11

2

Dear Professional Colleagues,

Chairman,s Communique...

Gratefulness and Acknowledgement: Since my entering into our profession in 1991, it has all along been a very pleasant journey. I had the opportunity to serve the profession in different capacities, both at the Branch Level and at the Regional Level. I was privileged to be associated in the mainstream of the Institute’s activities when I entered as Managing Committee Member of Hyderabad Branch in which I served as Chairman in the year 2011-12. During that year Hyderabad Branch celebrated its Golden Jubilee Year and adjudged the Best Branch independently under the “Mega Branch Category”. My journey continued further as the Member of Regional Council and privileged to be the Chairman of SIRC during this term 2018-19 during which period SIRC organized the Golden Jubilee Conference in Hyderabad. My contribution to the profession would continue as before in the days ahead.This being my last communiqué as the Chairman of SIRC, with the above preamble I deem it my duty to express my sincere thanks to the members who have reposed faith in me to which I hope I had contributed in the Regional Council to the best.

During the last six years in the Regional Council I received excellent support and guidance from my colleagues in the Regional Council. During this year I had the pleasant task of serving the profession as the Chairman of SIRC. My other office-bearers CA. Jomon K. George, Vice-Chairman, CA. China Masthan Talakayala, Secretary and CA. Babu K. Thevar, Treasurer have extended their fullest support to each of the initiatives SIRC took upon during the year and made my job to perform with comfort and confidence. I heartily acknowledge their guidance and co-operation. My other colleagues in the Regional Council CA. Dr. E. Phalguna Kumar, CA. Cotha S. Srinivas, CA. S. Panna Raj, CA. Abhishek M., CA. Dungar Chand U. Jain, CA. Gopal Krishna Raju, CA. R. Hemavathi, CA. K. Jalapathi and CA. Ritesh Mittal have come forward to extend their support with their valuable ideas both at the meetings of the Regional Council and on many other occasions whose support I heartily acknowledge. The encouragement given by the members of the Central Council CA. M.P. Vijay Kumar, CA. Babu Abraham Kallivayali, CA. M. Devaraja Reddy, Past President, ICAI, CA. K. Sripriya, CA. G. Sekar and CA. Madhukar Narayan Hiregange has been one of the factors for SIRC to have excellent co-ordination with the Central Office and I sincerely express my thanks to all of them.SIRC has also received the required support and advice from the President, the Vice-President, Secretary and Officials of ICAI to whom I convey my thanks. Many of the programmes of SIRC were graced by the Past Presidents of ICAI whose presence was a source of motivation for us. I express our warm thanks to all of them.SIRC received admirable support from the Chairmen and Members of all the 45 Branches, 11 CPE Study Circles, 3 CPE Chapters, 5 CPE Study Groups who were the arms of SIRC. I place on record their invaluable support in the endeavours of SIRC during this year.As Chairman of SIRC I had an excellent opportunity to meet our professional colleagues across the Region on many occasions. The interaction has opened up my thoughts to a great extent. I owe my sincere thanks to each one of the members of this Region whose support and good wishes I will always cherish.One of the cherished moments for me is when the Golden Jubilee Conference “Adhyayana” was organized on 31st August and 1st September 2018 at Hyderabad. I was immensely delighted to receive all round cooperation from CA. Mandava Sunil Kumar, Chairman, Hyderabad Branch and Office-bearers and Members of the Managing Committee of Hyderabad Branch, the other functionaries in the Conference Committee, the members of the profession, sponsors, print and electronic media and many others who have contributed directly and/or indirectly for the success of the Conference. The Conference was a huge success. I attribute this success for the untiring efforts put in by everyone who were instrumental for this achievement in many ways. It was an all round impressive oeuvre. I thank each of them and place on record through this column. I would like to add that the entire three year term of the Regional Council is itself a “Golden Term” for my colleagues and to me too.SIRC was honoured to have the gracious presence of Chief Guest at the Inaugural Session Sri Arekapudi Gandhi, Member of Legislative Assembly (Serilingampally Constituency), Telangana, Hon’ble Justice Sri N.V. Ramana, Judge, Supreme Court of India, 6 Past Presidents of ICAI, Past Central Council Members, 25 Past Chairmen of SIRC, Past Regional Council Members, Past Chairmen of Branches and Past Managing Committee Members throughout Southern Region.The Regional Council, primarily a Programme Organizing Unit, conducted innumerable programme whereby more than 1000 CPE hours programmes were conducted in Chennai and also at the Branches and other Programme Organizing Units (PoUs). This achievement was possible due to the support SIRC received from the learned resource persons. I deem it my bounden duty to express our sincere gratitude to all of them. We had the best support from the students’ fraternity across the Region. The Southern India Chartered Accountants Students’ Association and its Branches deserve special mention. I thank the Office-bearers and Members of the Managing Committee of SICASA and the Branches of SICASA for making this year full activity for the students, be it Coaching Class, Seminars, Study Circles and other student-related programmes.In response to our appeal for contribution to the Chartered Accountants Benevolent Fund, we received excellent response from the members. We also appealed to our members for contribution to the Kerala Flood Relief Fund and GAZA Cyclone Relief Fund which also evoked considerable response from the members. I express our sincere thanks to the contributors for the cause of our members and the public at large.The SIRC Newsletter is the Ambassador between SIRC and the members in this Region. We had covered excellent articles/updates in every issue of the Newsletter contributed by eminent professional colleagues. I express our sincere thanks to all of them.SIRC also acknowledge the participation of dignitaries and other senior officials from the Judiciary, Central and State Governments Departments, Corporate and other professional bodies during this year.To conduct an event and to make it successful, human resource is one of the vital areas to be relied upon. The Officers and Staff of SIRC and ICAI-DCO have contributed substantially in implementing the policies, procedures and other activities of SIRC. I acclaim their services. Aspire, Achieve, Accomplish in Profession and Life:I look back with immense satisfaction having performed to the best of my ability and the resources I had in possession during this year. I aspired to render my services to the profession which to an extent, I hope I had achieved, accomplished the tasks before me as Chairman of SIRC. It is therefore with a sense of satisfaction I would be laying down my office as Chairman during the second fortnight of this month. I cherish every moment of my association with our professional colleagues and would carry their good wishes and greetings to recall always. I invoke the “axiom” which says –

“Accomplishments give you a sense of confidence and encouragement.” - Catherine PulsiferThis was the driving force and acted as a catalyst and imbued confidence which we feel was behind the success of our team’s performance during this year. I am sure my successors would continue to lead the Regional Council with aplomb and usher in a new era in the overall development of our profession.Infrastructure Developments:In my last communiqué to you I had touched upon certain infrastructure developments we took upon to have a better ambience and environment in the ICAI Campus. We desired that even during the night time the campus should bear the aesthetic look. We had therefore installed LED bulbs in the Campus. The campus is also maintained eco-friendly.

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Greetings from SIRC: SIRC wishes Happy Birthday and Happy Anniversary to all those Members and Students who were born or who got married in the month of February.

Continued at Page no. 5

12

PRICE `5 February 2019 |  Volume 44  •  Part 8

1

Published and Printed by Dr. P.T. Giridharan, Additional Director on behalf of Southern India Regional Council of the Institute of Chartered Accountants of India, 'ICAI Bhawan', # 122, Mahatma Gandhi Road, Nungambakkam, Chennai -600034. Phone: 044 39893989, 30210320. Email: sro@icai.in / sirc@icai.in. Website: www.sircoficai.org - Printed at M/s. Chennai Micro Print (P) Ltd., # 130, Nelson Manickam Road, Aminjikarai, Chennai - 600029. Editor: CA. Adusumilli Venkateswara Rao, Chairman, SIRC of ICAI.

Posted at Egmore RMS/(Patrikka Channel)Date of Publication : 2nd of every month Registered - RNI Reg. No. 28192/1975 - RNP Registered No. TN/CH(C)327/18-20Date of posting : 9th February 2019 WPP No. TN/PMG(CCR)/WPP-354/2018-20

Mr. Sushil Kumar, Joint Commissioner (State Tax), Chennai Central with Chairman - SIRC CA. Adusumilli Venkateswara Rao, Chairman-Indirect Taxes Committee - SIRC CA. Gopal Krishna Raju, Central Council Member CA. M. P. Vijay Kumar, Conference Coordinator CA. V.V. Sampath Kumar and session speakers at the Inaugural Session.

Felicitation to Mr. Bharat Choraria (SRO0677319) for securing All India 43rd Rank in ICAI Foundation Examination – November 2018 who took coaching in SIRC Coaching Classes by SIRC Chairman CA. Adusumilli Venkateswara Rao and Central Council Member CA. G. Sekar

during Special Programme for CA Students.

Central Council Member, ICAI CA.G. Sekar is being honoured with a shawl by Chairman-SIRC CA. Adusumilli Venkateswara Rao during the special session for students on the occasion of

Republic Day Celebrations.

Ms. Rajni Gopalkrishna – First visually challenged woman to become a Chartered Accountant from India is being presented with a Memento by CA. Preethi Kandasami during the NPO Seminar. Dr. T. Paramasivan, Joint Director (Technical) is also seen

Chairman-SIRC CA. Adusumilli Venkateswara Rao along with Central Council Member CA. G. Sekar, Regional Council Member CA. Abhishek Murali, Newly elected RCM

CA. Revathi Ragunathan and other dignitaries during the National Flag Hoisting.

Past President ICAI CA. M. Devaraja Reddy declare open the Video Conferencing Room at ICAI Bhawan in the presence of SIRC Office Bearers and Regional Council Members.

Chairman-SIRC CA. Adusumilli Venkateswara Rao inaugurating the Advanced ICITSS-MCS Batch No. 50 and 51 at SIRC, Chennai in the presence of Vice Chairman-SIRC CA. Jomon K.

George, Secretary-SIRC CA. China Masthan Talakayala, MCS Faculty and Students.

Past President ICAI CA.M. Devaraja Reddy, SIRC Office-bearers, Central Council Members, Regional Council Members and Staff members with the Retired Officials on the occasion of “Luncheon Meeting” hosted by SIRC Chairman CA. Adusumilli Venkateswara Rao.

Honouring with floral tributes to the First President of ICAI CA. G.P. Kapadia by Chairman-SIRC CA. Adusumilli Venkateswara Rao along with Central Council Member-ICAI CA. G. Sekar, Regional Council Members CA. Gopal Krishna Raju, CA. Abhishek Murali, CA. R. Hemavathi and others members.

Cross Section of Members, Students, Delegates and Staffs

Pinnacle – Two Day Industry Specific GST Conference at Chennai on 11th and 12th January 2019

70th Republic Day Celebrations – 26th January 2019

Felicitation to Rank Holder – 26th January 2019Honouring CCM-ICAI CA. G. Sekar – 26th January 2019

Republic Day Celebrations – 26th January 2019 Honouring First Visually Challenged Woman CA – 19th January 2019

Inauguration of Video Conferencing Room at ICAI Chennai – 23rd January 2019Inauguration of AICTSS-MCS Batches at SIRC-23rd January 2019

Group Photograph with the retired Staffs of ICAI Chennai – 23rd January 2019